Debit-credit rules are challenging for students. Students’ exposure to debits-credits when they arrive in introductory accounting may be limited to what they see on their bank statements – and those debits-credits are seemingly backwards. I recorded a short video (2:36 min) to explain why debits and credits seem to be backwards on bank statements. You can share this video with your students – the link is https://youtu.be/2v_EbmLYYEo. You can also find my PowerPoint file that I used in this video here – feel free to edit those slides for your own classes.